percpu_ref: Replace kernel.h with the necessary inclusions

When kernel.h is used in the headers it adds a lot into dependency hell,
especially when there are circular dependencies are involved.

Replace kernel.h inclusion with the list of what is really being used.

Signed-off-by: Andy Shevchenko <andriy.shevchenko@linux.intel.com>
Signed-off-by: Dennis Zhou <dennis@kernel.org>